That is, for a fellow who’s serially allergic to paying his own taxes, Sharpton sure has a lot to say about other people’s responsibilities to Caesar:

“You cannot [make budget cuts affecting] working-class people and the poor and talk about [how] you love them. You cannot spare the super rich and penalize those that are helpless and vulnerable, and act like you did what you had to do.”

Cuomo has resisted calls to extend the tax, believing — correctly — that New York needs to be a far more business-friendly environment than it has been in recent years.

Moreover, it is in no sense a “millionaire’s” tax: It kicks in at the $200,000 level, which really isn’t all that much in high-salary, high-expense New York.

Sharpton, of course, has never had credibility on any public-policy issue.

But he’s particularly compromised when it comes to taxes: He and his National Action Network have a public policy of simply not paying them.

In the latest instance, Sharpton has a tax lien of $359,973 owed to the IRS on his 2009 returns.

Going back eight years, he’s been cited as owing some $3.7 million in city, state and federal taxes — including penalties.

Meanwhile, Sharpton’s sermon is suspect on another level as well: It seems as if he was just doing his bosses’ bidding.

In calling for higher spending and more taxes to pay for it, Sharpton is parroting the official line of organized labor.

So it’s probably not coincidental that the National Action Network received $50,000 from the United Federation of Teachers last year alone.

So, yes, Sharpton’s got a problem when it comes to tax returns.

But, from the UFT perspective, Sharpton represents an excellent return on its investment.